In a year marked with policy shifts and funding uncertainty, the philanthropic sector has had to pivot. But one thing remains steadfast: the collective commitment to make a meaningful impact. To help donors, advisors and fundraisers maximize their year-end giving, we offer our annual Guide to the Giving Season to inspire creative, thoughtful and tax-wise gifts—now and in the future.
“For more than a quarter century, Foundation Source has partnered with some of the most generous donors, nonprofits, advisors and institutions to turn philanthropic vision into lasting impact. Each year, we take a step back to reflect on these insights, identifying the trends shaping charitable behavior today and those poised to define it in the years ahead.”
Joe Mrak
CEO
“As we reflect on private foundation giving trends from 2023 to 2024, overall giving and endowment growth were solid and grantmaking activity remained largely consistent with prior years. This stability is noteworthy given the evolving policy landscape under the new White House administration and the challenges many nonprofits have faced year-to-date.”
Gillian Howell
National Philanthropy Executive
Year-End Giving Strategies
For Donors
For Advisors
For Fundraisers
Tax-Efficient Planning
For Donors
For Advisors
For Fundraisers
ABOUT FOUNDATION SOURCE
Foundation Source is the leading provider of philanthropic software and services. A pioneer in philanthropic technology, Foundation Source is the partner of choice for integrated, enterprise-grade solutions spanning private foundations, donor-advised funds and planned giving programs. Its flexible suite of tools and resources include end-to-end administrative support for the most popular charitable vehicles, specialized compliance, tax, development and consulting capabilities, and deep domain expertise to help maximize impact, mitigate risk, and improve efficiency for all parts of the philanthropic ecosystem. Foundation Source works with donors, nonprofits, wealth advisors and financial institutions to launch, enhance or augment charitable initiatives with turnkey, white-label and outsourced offerings that meet a wide range of philanthropic objectives quickly, professionally, and compliantly.
As of December 31, 2025, Foundation Source supports more than 5,600 private foundations, 20,000 DAF accounts, and 1,700 nonprofits, administers more than $55 billion in charitable assets and facilitate more than 190,000 grants and planned gifts representing more than $4 billion in charitable aid annually.
